[Congressional Record Volume 148, Number 72 (Wednesday, June 5, 2002)]
[House]
[Page H3166]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                 OPPOSING RESURRECTION OF THE DEATH TAX

  (Mr. RYUN of Kansas asked and was given permission to address the 
House for 1 minute and to revise and extend his remarks.)
  Mr. RYUN of Kansas. Madam Speaker, I rise today to speak out against 
resurrecting the death tax. This tax allows the Federal Government to 
take up to 55 percent of the assets of an individual or small business 
when the owner dies, and this simply is not fair. These people have 
already paid taxes on everything they own. The death tax is simply a 
double taxation at the rate of nearly 50 percent higher than the 
highest income tax.
  Countless farmers and small business owners in Kansas have urged me 
to do all I can to end this unfair tax. Who can blame them for wanting 
to leave their hard-earned businesses to their children?
  I am proud that last year we voted to phase out the death tax, but 
this will become a hollow victory if a Senate provision allowing the 
death tax to be resurrected at the end of 7 years is allowed to stand. 
I am forced to tell my farmers and small businessmen that the death tax 
will not affect them, but only if they die in the year 2010.
  Death should not be a taxable event. Let us finish what we started 
and kill the death tax once and for all.

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